Registration

Registration for a TIN entails filling out a taxpayer registration form. Depending on the type of taxpayer (Individual, Individual Enterprise or Non-Individual Enterprise), certain requirements, such as forms of National Identification (ID, Driver’s License or passport) and/or Registration Certificates and supporting document (Company Registration Certificate, Articles of Incorporation, etc.) will be required by the IRD.

A basic form of income tax – Personal Income Tax for individuals or Corporate Income Tax for legal entities – will be tagged onto the TIN by default. Other tax accounts such as VAT, Withholding Tax, Insurance Premium Tax, etc., can be required by the taxpayer to be attached to their corresponding TIN so that certain transaction can be conducted. These account figures are noticeable on remittance payment forms at the end of TANs.

TINs & TANs

A Taxpayer Identification Number (TIN) is a unique six-digit identification number assigned to an individual taxpayer, a business enterprise, a company (partnership) by way of an automated system. It helps the department in administering the government tax program. It is composed of six digits and its purpose is to give each taxpayer a unique number identifiable on the Department’s records and systems. A Taxpayer will require this number when transacting business with either of the revenue collecting departments. A TIN must be furnished on returns, registration and remittance payment forms within the Department, as well as externally at the Customs office or when applying for certain bank accounts and documents.

A Tax Account Number goes further by tagging specific tax accounts to the TIN, in order to identify a TIN's relationship with certain taxes. Each tax account usually has two digits and is tagged at the end of the TIN. One specific TIN can have numerous account numbers attached to it.

For example, the TAN 123654-01 indicates that the taxpayer’s TIN is 123654 and the tax account number is 01, which represents Personal Income Tax. This indicates that taxpayer 123654 conducts transactions with Personal Income Tax and it is either paid under his name by his employer or he pays it himself.

The department issue one TPN/TIN to you during your lifetime, even if you change your circumstances.

HOW TO FIND YOUR TPN/TIN

(Tax Payer Number/Tax Identification Number)

Your TPN is unique and identifies you to the tax department. It does not change, even if you change employment, your name or leave the island and return to Saint Lucia it remain the same.

If you have filed returns or carried out certain transactions with the IRD you may already have a TPN

Your TPN can be found on:

• Your income tax notice of assessment
• Most correspondence we send out to you
• Your payment receipt
• Your Annual income statement of total remuneration, allowances and benefits (TD5-slip) from your employer

If you cannot identify your TPN, you can contact the department to get it. However, in order to confirm we are talking to the correct person before discussing any tax matter, we will ask for certain personal details only you or your authorized representative would know.

 

APPLYING FOR A TPN/TIN

To do business with the IRD you must have a TPN/TIN. To obtain a TPN/TIN you must register by filing out an Individual Registration form.

You will need to provide the following:-

• An official form of ID (i.e. Passport, Identification card, Driver's license)
• You Social Security Number
• Address residential and postal
• Contact number where you can be reached during the day
• E-mail address
• If married, date of marriage, spouse's name; date of birth; Social security number and, spouse maiden name.
• Children's/child Name, date of birth and school attending if attending school
• Your place of employment and start date of employment
• If you had a change of name you must provide us with a copy of the legal document